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1994年财政部制发的《代理记帐管理暂行办法》(以下简称《办法》)明确规定:代理记帐公司、会计师事务所或者其他社会咨询服务机构,可以接受不具备配备专职会计人员条件的小型经济组织和应当建帐的个体工商户等的委托,办理会计业务。在此之前,国家税务总局制定的《增值税小规模纳税人征收管理办法》也规定,为了帮助小规模企业尽快达到一般纳税人的条件,由税务机关帮助小规模企业从税务咨询公司、会计师事务所等聘请会计人员,建帐、核算。 在社会主义市场经济条件下,个体、私营工商业以及中小型经济组织蓬勃发展,对于会计的需要日益增多。这些经济组织因会计业务比较简单,业务量也比较少,因此没有必要配备专职会计人员,可以聘请兼职会计人员,或者委托社会中介机构代为办理。这样,既可减少聘请专职人员造成的费用负担,又可使规范化。
The Interim Measures for the Administration of Agency Accounting issued by the Ministry of Finance in 1994 clearly states that Acting accounting firms, accounting firms or other social advisory service organizations may accept the conditions that they do not have the qualifications of full-time accountants Small-scale economic organizations and should be set up accounts of individual industrial and commercial households commissioned by the accounting business. Prior to this, the Measures for the Administration of the Collection of Small-Scale Taxpayers in Value-Added Tax stipulated by the State Administration of Taxation also stipulated that in order to help small-scale enterprises meet the conditions of general taxpayers as soon as possible, the tax authorities will assist small-scale enterprises from tax consulting firms and accounting firms Employed by the accounting staff, Jianzhang, accounting. Under the conditions of a socialist market economy, the needs of individuals, the private sector of industry and commerce, and small and medium-sized economic organizations have thrived and the need for accounting has been increasing. Due to the relatively simple accounting business and the relatively small volume of business, these economic organizations do not need to be equipped with full-time accountants, may employ part-time accountants, or entrust social intermediaries to handle them on their behalf. In this way, not only the burden of hiring full-time personnel but also the standardization can be reduced.